25. A project in its 26th week has an actual cost of $270‚000. It was scheduled to have spent $261‚000. For the work performed to date‚ the budgeted value is $272‚000. What are the cost and sched¬ule variances for the project? What are the SPI and CPI? Actual cost =$270‚000 Earned value = $272‚000 Planned cost = $261‚000 Cost variance = $272‚000–$270‚000= $2‚000 Schedule variance = $272‚000–$261‚000= $11‚000 SPI = $272‚000/$261‚000 = 1.042 CPI = $272‚000/$270‚000 = 1.007 26. A project
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In Animal Farm by George Orwell there are two key chapters that can be compared. In chapter two it is the morning after the rebellion and the animals are overjoyed. “They woke at dawn” shows the beginning of a new day‚ this creates a sense of hope and represents the start of their new life without humans. However in chapter seven it is the night of the slaughters and the reader can see the caparison between the time of day when Orwell says “gilded by the level rays of the sun” This shows the sun
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76 CHAPTER 7 CURRENCY FUTURES AND OPTIONS MARKETS This chapter describes foreign currency futures and options contracts and shows how they can be used to manage foreign exchange risk or take speculative positions on currency movements. It also shows how to read the prices of these contracts as they appear in the financial press. SUGGESTED ANSWERS TO CHAPTER 7 QUESTIONS 1. On April 1‚ the spot price of the British pound was $1.86 and the price of the June futures contract was $1.85. During
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QUESTION 9.2 NARRABRI LTD The carrying amount of the assets of the Toy Train Division is $500 000. If the value in use is $423 000‚ then there is an impairment loss of $77 000. The impairment loss is firstly used to write off the goodwill - $50 000. The balance of the loss - $27 000 – is allocated across the other assets‚ except for inventory assuming it is recorded at the lower of cost and net realisable value: Carrying Proportion Allocation Net Carrying Amount of Loss Amount
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Chapter 7: Robbo’s Story ( Dumpa’s the problem) Robbo’s parents split up when he was only six years old. Prior to the divorce‚Robbo’s parents had a rocky marriage and they quarrelled often. Robbo’s father then moved out of their house‚ and Robbo and his sister‚Callie‚ visited him at his place regularly . Robbo’s stepfather‚Roy‚moved in later‚but Callie disliked him as she felt that their father worked hard to pay for the house‚so it is not fair for Roy to just move in and take over everything
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Joey Kilts 10/16/2014 Assessment 3 1. Describe the best method AND delivery system of training for each of the following positions: A. entry level machine operator The best method of training for an entry level worker would be Instructor led. Pairing the instructor led with the apprentice training could benefit the employee by having the same person helping them throughout the learning process of their new job. The best delivery system of training for an entry level machine operator would be
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What factors influence Dawn’s options? 2. The main factors that will influence Dawn’s options are the possiblity of the loss of productivity and a lower moral within the hospital. In the past when they tried to break the union the nurse’s prouctivity slowed. This could in turn cause a drop in the quality of care that is given to the patients. The lower quality of care there is the greater chance things could happen and lawsuits being filed againsts the hospital. Identify the ethival
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CHAPTER 7 DEDUCTIONS AND LOSSES: CERTAIN BUSINESS EXPENSES AND LOSSES SOLUTIONS TO PROBLEM MATERIALS Question/ Problem 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Learning Objective LO 1 LO 1 LO 1 LO 1 LO 1 LO 1 LO 1 LO 2 LO 2 LO 3‚ 4 LO 3‚ 4 LO 4 LO 4 LO 4 LO 4 LO 4 LO 4 LO 4 LO 4 LO 4 LO 3‚ 4 LO 5 LO 5 LO 6 LO 6 LO 6 LO 7 LO 7 Topic Bad debts: accounts receivable Bad debts: basis Bad debts: worthlessness Bad debts: recovery Bad debts: business Bad debts:
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Q 2.3 (Inventory Cost) A manufacturing company producing medical devices reported $60‚000‚000 in sales over the last year. At the end of the same year‚ the company had $20‚000‚000 worth of inventory of ready-to-ship devices. A. Assuming that units in inventory are valued (based on COGS) at $1‚000 per unit and are sold for $2‚000 per unit‚ how fast does the company turn its inventory? The company uses a 25 percent per year cost of inventory. That is‚ for the hypothetical case that one unit of $1‚000
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CHAPTER 3 How to Calculate Present Values Answers to Practice Questions 1. a. PV = $100 0.905 = $90.50 b. PV = $100 0.295 = $29.50 c. PV = $100 0.035 = $ 3.50 d. PV = $100 0.893 = $89.30 PV = $100 0.797 = $79.70 PV = $100 0.712 = $71.20 PV = $89.30 + $79.70 + $71.20 = $240.20 2. a. PV = $100 4.279 = $427.90 b. PV = $100 4.580 = $458.00 c. We can think of cash flows in this problem as being the difference between two separate streams
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